Transient Occupancy Tax

Attention TOT Registrants, Effective May 1, 2017, Airbnb,Inc will be collecting and remitting to the County the 10% TOT tax for all those advertising and renting through Airbnb. If you are renting through other vacation rental sites (VRBO, Homeaway, etc.) you are still required to register and remit the TOT tax directly to our office.

The Transient Occupancy Tax (TOT, Hotel, Motel, Campground or Bed Tax) is authorized under State Revenue and Taxation Code Section 7280 and the Nevada County General Code, as an additional source of non-property tax revenue to local government. This tax is levied in Nevada County at a rate of 10% for accommodations at lodging and camping facilities in the unincorporated areas of the County. This tax is collected by lodging facilities where the lodger stays for 30-days or less and is remitted to the County on a quarterly or monthly basis. This tax applies to any structure, or any portion of any structure which is occupied or intended or designed for occupancy by transients for dwelling, lodging, or for sleeping purposes and includes any:

Apartment house

Bachelor hotel

Bed and breakfast facility

Bunkhouse

Cabin

Camp

Camp trailer

Campgrounds

Campsites,

Condominium

Dormitory

Granny unit

Guest house

House trailer

House

Inn

Lodging house

Mobile home

Motel / hotel

Public or private club

Recreational vehicle parks

Recreational vehicles

Room in private home

Rooming house

Studio hotel

And any other similar structure

The law requires that an operator register annually with the entity where the property is located and submit TOT revenues either monthly or quarterly.